https://www.taxtmi.com/article/detailed?id=9972 The doctrine of impossibility excuses tax-related non-performance where compliance is objectively impossible or severely impracticable without fault. In GST contexts this may include a recipient's inability to verify or ensure supplier tax payment for input tax credit, ITC mismatch due to supplier non-filing, mandatory reversal of credit tied to payment within a statutory period amid liquidity constraints, lack of instalment relief for self-assessed liabilities, expiry of e-way bills in transit for reasons beyond control, and inability to avail amnesty schemes due to system cancellations; courts require showing lack of control and absence of fault. en-us Sat, 28 Aug 2021 15:33:33 +0530 Sat, 28 Aug 2021 15:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9972 The doctrine of impossibility excuses tax-related non-performance where compliance is objectively impossible or severely impracticable without fault. In GST contexts this may include a recipient's inability to verify or ensure supplier tax payment for input tax credit, ITC mismatch due to supplier non-filing, mandatory reversal of credit tied to payment within a statutory period amid liquidity constraints, lack of instalment relief for self-assessed liabilities, expiry of e-way bills in transit for reasons beyond control, and inability to avail amnesty schemes due to system cancellations; courts require showing lack of control and absence of fault. Articles Goods and Services Tax - GST Sat, 28 Aug 2021 15:33:33 +0530 https://www.taxtmi.com/article/detailed?id=9972